Only ebay.de
Definitely NOT .com, it is not allowed to sell virtual items there. Your listing will be taken down. If you relist, account might get suspended.
On .de it is allowed to sell virtual items, downside is that everyone does it and competition maybe fierce, depending which game/program you are selling and for which price.
About fr, not sure.

When I sold digital items, I had to remove words like "I will email you the code" from the item description. Don't let ebay know you are emailing it. You have to make them think you are going to ship it. I used to put free shipping on my listings and when someone would buy I would just email them the code. If they wanted it mailed, which was rare, I would just throw it in the mail. You can also just send them the code typed on a piece of paper in the mail as well.

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